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대학경쟁력 제고를 위한 적정교육원가 산출에 관한 연구 - 삼척대학교를 중심으로 -
金鍾變 삼척대학교 산업과학기술연구소 2001 産業科學技術硏究論文集 Vol.6 No.1
Full cost of school in a university is measured in this paper to provide an informational base for tuition discrimination policy among schools. Lectures of each school are understood as its products, and students as its clients. Full cost per client is more relevant for purpose than full cost per lectures, since the latter cannot be accepted as a final measure of educational efficiency. The first step is to trace the direct education cost or lecture cost to each school with the inter-school lecture fully accounted. The next step is to distribute indirect education cost to each school. Contribution of schools to the university fund from their external research revenue is regarded as the repayment of a part of the indirect cost which they owe to the university, and thus is subtracted from the school education cost. In the conclusion, it is recommended to discriminate the school tuition on the basis of the direct lecture cost added to a few indirect cost items. By result of educational cost analysis, It may be reasonable that the rise rate of the average tuition in the Samchok National University is decided in level 9.09% in 2001.